Selisih Laba Akuntansi dan Laba Kena Pajak, Manajemen Laba, Penghindaran Pajak, dan Persistensi Laba
This study investigates whether the different sources of book-tax differences identified by prior research, earnings management and tax avoidance, exhibit identical earnings persistence. This study divides observation with large book-tax differences into those that the likely source of book-tax diff...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2014
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| Summary: | This study investigates whether the different sources of book-tax differences identified by prior research, earnings management and tax avoidance, exhibit identical earnings persistence. This study divides observation with large book-tax differences into those that the likely source of book-tax differences are earnings management and those that the likely sources of book-tax differences are tax avoidance. We predict those book-tax differences likely arising from earnings management exhibit low earnings persistence and those book-tax differences likely arising from tax avoidance exhibit high earnings persistence. Using OLS Regression, the result shows that book-tax differences exhibit low earnings persistence when the sources of book-tax differences are earnings management or tax avoidance. |
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